§ 1091. Mailing rules; holidays; miscellaneous.--(a) Timely\nmailing.--(1) If any return, declaration of estimated tax, claim,\nstatement, notice, petition, or other document required to be filed, or\nany payment required to be made, within a prescribed period or on or\nbefore a prescribed date under authority of any provision of this\narticle, or of article nine, nine-a, nine-b or nine-c, is, after such\nperiod or such date, delivered by United States mail to the tax\ncommission, bureau, office, officer or person with which or with whom\nsuch document is required to be filed, or to which or to whom such\npayment is required to be made, the date of the United States postmark\nstamped on the envelope shall be deemed to be the date of delivery. This\nsubsection shall apply only if the postmark date falls within the\nprescribed period or on or before the prescribed date for the filing of\nsuch document, or for making the payment, including any extension\ngranted for such filing or payment, and only if such document or payment\nwas deposited in the mail, postage prepaid, properly addressed to the\ntax commission, bureau, office, officer or person with which or with\nwhom the document is required to be filed or to which or to whom such\npayment is required to be made. If any document or payment is sent by\nUnited States registered mail, such registration shall be prima facie\nevidence that such document or payment was delivered to the tax\ncommission, bureau, office, officer or person to which or to whom\naddressed. To the extent that the tax commission shall prescribe by\nregulation, certified mail may be used in lieu of registered mail under\nthis section. This subsection shall apply in the case of postmarks not\nmade by the United States Post Office only if and to the extent provided\nby regulations of the tax commission.\n (2)(A) Any reference in paragraph one of this subsection to the United\nStates mail shall be treated as including a reference to any delivery\nservice designated by the secretary of the treasury of the United States\npursuant to section seventy-five hundred two of the internal revenue\ncode and any reference in paragraph one of this subsection to a postmark\nby the United States mail shall be treated as including a reference to\nany date recorded or marked in the manner described in section\nseventy-five hundred two of the internal revenue code by a designated\ndelivery service. If the commissioner finds that any delivery service\ndesignated by such secretary is inadequate for the needs of the state,\nthe commissioner may withdraw such designation for purposes of this\narticle. The commissioner may also designate additional delivery\nservices meeting the criteria of section seventy-five hundred two of the\ninternal revenue code for purposes of this article, or may withdraw any\nsuch designation if the commissioner finds that a delivery service so\ndesignated is inadequate for the needs of the state. Any reference in\nparagraph one of this subsection to the United States mail shall be\ntreated as including a reference to any delivery service designated by\nthe commissioner and any reference in paragraph one of this subsection\nto a postmark by the United States mail shall be treated as including a\nreference to any date recorded or marked in the manner described in\nsection seventy-five hundred two of the internal revenue code by a\ndelivery service designated by the commissioner.\n (B) Any equivalent of registered or certified mail designated by the\nUnited States secretary of the treasury, or as may be designated by the\ncommissioner pursuant to the same criteria used by such secretary for\nsuch designations pursuant to section seventy-five hundred two of the\ninternal revenue code, shall be included within the meaning of\nregistered or certified mail as used in paragraph one of this\nsubsection. If the commissioner finds that any equivalent of registered\nor certified mail designated by such secretary or
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